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14-mars-2006
This report briefly describes the use of pre-populated returns that has become a feature of the personal tax systems in a number of countries over the last decade or so. In doing so, it elaborates on a number of critical success factors for efficient and effective arrangements (e.g., comprehensive third-party reporting systems, high integrity taxpayer identifiers, compatible legislative framework, and effective use of technology), bearing in mind the objective of providing as many taxpayers as possible with a pre-filled return that is largely complete.
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14-mars-2006
This note summarises information provided by revenue bodies in seven OECD member countries regarding application software solutions, planned or implemented, to support revenue administration. This information is intended to complement the guidance in the note ‘Achieving Success with Electronic Services – The Importance of Having a Sound Business Architecture’ issued in April 2005.
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14-mars-2006
This note summarises the findings of a survey across 8 member countries to gather information on the key strategies employed to promote increased take-up of electronic services.
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19-déc.-2005
Rapport final du Groupe technique consultatif sur le suivi de l’application des normes existantes des conventions pour l’imposition des bénéfices des entreprises.
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28-nov.-2005
This report was prepared by the Norwegian consultancy firm ECON Analyse as part of a broader work on "the political economy of environmentally related taxes".
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28-nov.-2005
This report was prepared by Damien Demailly and Philippe Quirion of the research institute CIRED, France, and has benefited from a deep collaboration with the Institute for Prospective Technological Studies (IPTS – Joint Research Centre – European Commission).
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07-sept.-2005
Selon une nouvelle étude de l’OCDE, la Chine doit réformer en profondeur ses modes de gestion des secteurs public et privé si elle veut maintenir une croissance stable et parvenir à une intégration complète dans l’économie mondiale.
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03-juin-2005
L'Office of the Revenue Commissioners a émis un communiqué de presse à l'occasion de la deuxième réunion du Forum sur l'administration fiscale , acceuilli par eux à Dublin, 1-2 juin 2005.
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23-mai-2005
The OECD’s Committee on Fiscal Affairs (CFA) recently approved two notes arising from work to develop a set of guidance on business accounting system data requirements for tax audit purposes, and associated practical implementation issues for software developers. The set of guidance was prepared by a task group consisting of representatives of national revenue authorities, the Business Applications Software Developers Association (BASDA), accounting bodies, and other interested parties.
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20-mai-2005
This report summarises the findings of a comprehensive survey of OECD member countries initiated by the Forum on Tax Administration in 2004 to assess country member progress with the options identified in the Ottawa Framework Conditions in relation to taxpayer services. These options related principally to the use of the full range of electronic services potentially deliverable by national revenue bodies to assist taxpayers meet their tax obligations.
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www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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Évaluation par le Forum mondial sur la transparence et l’échange de renseignements 2009
Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
